Internal Revenue Bulletin:
2013-7

February 11, 2013

ADMINISTRATIVE

Proposed regulations under section 6109 of the Code create a
new taxpayer identifying number known as an IRS truncated taxpayer
identification number, a TTIN. Notice 2011-38 obsoleted. A public
hearing is scheduled for March 12, 2013.

This notice sets forth the maximum face amount of Qualified
Zone Academy Bonds (“Bond” or “Bonds”) that
may be issued for each State for the calendar years 2012 and 2013.
For this purpose, “State” includes the District of Columbia
and the possessions of the United States.

This procedure provides guidance to mortgage loan holders, loan
servicers, and borrowers who are participating in the Department of
the Treasury’s (Treasury) and Department of Housing and Urban
Development’s (HUD) Home Affordable Modification Program (HAMP).